Trademarks

The International Financial Reporting Standard governing the accounting treatment of mergers and acquisitions. IFRS 3 requires acquirers to identify and separately recognise intangible assets at fair value as part of purchase price allocation, which often reveals significant off-balance-sheet value in areas such as customer relationships, technology, and brand.

The process by which private equity and venture capital firms identify, evaluate, and originate potential investment opportunities. Effective deal sourcing increasingly relies on proprietary data, network effects, and reputation — all intangible assets that distinguish top-performing funds.

Government-granted exclusive rights to an invention, giving the patent holder the right to prevent others from making, using, or selling the invention for a specified period (typically 20 years). Patents are among the most clearly defined and legally enforceable intangible assets.

Creations of the mind that are legally protected, including patents, trademarks, copyrights, and trade secrets. IP is a critical intangible asset category for technology and innovation-driven firms and can be licensed, sold, or used as collateral for financing.

Income received by a company for goods or services that have not yet been delivered or performed, recorded as a liability on the balance sheet. In SaaS and subscription businesses, deferred revenue is a key indicator of future recognised revenue and contract backlog strength.

Revenue minus the cost of goods sold (COGS), expressed as a percentage of revenue. Gross margin indicates how efficiently a company produces its goods or delivers its services and determines how much revenue is available to cover operating expenses and generate profit.

The measure of the value of goods and services produced, calculated as revenue minus the cost of purchased inputs (services, energy, and materials). GVA captures the value a company creates through its own activities and is a core productivity metric in the Opagio framework.

Contracts that grant permission to use intellectual property (patents, trademarks, software, content) in exchange for fees or royalties. Licensing is both a monetisation strategy for IP owners and an intangible asset for licensees who gain access to proprietary technology or brand rights.